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    <title>Petitioner can avail efficacious remedy to file Appeal if writ petition is dismissed</title>
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    <description>The writ petition was dismissed where disallowance of Input Tax Credit affected the beneficiary and findings from search and seizure supported imposition of interest and penalty; no breach of natural justice was found. The court granted liberty to the petitioners to prefer appeals before the appropriate appellate authority within the prescribed period, without insisting on limitation, holding that an efficacious appellate remedy was available to challenge the disallowance and consequential fiscal liabilities.</description>
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      <description>The writ petition was dismissed where disallowance of Input Tax Credit affected the beneficiary and findings from search and seizure supported imposition of interest and penalty; no breach of natural justice was found. The court granted liberty to the petitioners to prefer appeals before the appropriate appellate authority within the prescribed period, without insisting on limitation, holding that an efficacious appellate remedy was available to challenge the disallowance and consequential fiscal liabilities.</description>
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